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TMI Blog2017 (9) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... s argument put forth before all authorities, it would be inequitable if an opportunity to produce such evidence is not afforded to appellant. It is necessary that each of contracts be scrutinized to ascertain if they are composite or otherwise for application of the tax levy - appeal allowed by way of remand. - ST/85269/13 - A/88553/17/STB - Dated:- 17-7-2017 - Mr. M V Ravindran, Member (Judicial) And Mr. C J Mathew, Member (Technical) Shri Anupam Dighe, Advocate, for appellant Shri A B Kulgod, Assistant Commissioner (AR), for respondent ORDER Per: C J Mathew This appeal is directed against order-in-appeal no.646/RGD/2012 dated 4 th October 2012 of Commissioner of Central Excise (Appeals), Mumbai confirmin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible goods service and management, maintenance or repair service even if goods are supplied along with services to conform to the description of composite. We proceed to examine each of the services that have been subjected to levy in the impugned order. 5. The claim of the appellant is that the tangible goods that has been supplied, viz., a generator had been transferred vide invoice dated 24 th September 2008 and that the appellant had no effective control over its operation. That submission has not been considered by the lower authorities and should be for, if that were to bear out, that transaction would be outside the purview of the identified service taxable under section 65(105)(zzzzj) of Finance Act, 1994. 6. Even though g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that only transactions in those services simpliciter alone are taxable from the date of incorporation of those services in section 65 (105) of Finance Act, 1994. It is contended on behalf of the appellant that, on such composite contracts, tax at appropriate rate discharged with effect from 1 st June 2007 has not been taken into consideration by the lower authorities in determination of tax dues. 8. On a perusal of the impugned order we find that the lower authorities did not have the benefit of elaborate discussion and the decision of the Hon ble Supreme Court in re Larsen Toubro Ltd. (supra). And it is necessary that each of contracts be scrutinized to ascertain if they are composite or otherwise for application of the tax levy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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